The Chief, Taxpayer Services, should identify IRS personnel with the appropriate technical expertise to review the participating partners’ privacy disclosures and taxpayer consents each filing season to evaluate whether the format and content of written consents complies with Treas. Reg. 301.7216-3 and other IRS guidance.
Questioned Costs
$0
Funds for Better Use
$0
Recommendation Status
Open
Source UUID
b1734a28-7242-47ac-aa75-1287e1f6d786-2
Report
Recommendation Number
2
Significant Recommendation
No